The SSDT is set to be introduced in April 2018. The tax will be charged on sugary drinks at the following rates:

Stamp Duty on commercial property

The rate of stamp duty has increased from 2% to 6% on commercial property transactions with immediate effect from 11 October 2017.

Under transitional measures a 2% rate will still apply on instruments executed before 1 January 2018:

Where there is a binding contract in place before 11 October 2017 and

The instrument contains a certificate that such a contract was in place.

Deduction for pre-letting expenses

Landlords will now be able to claim a tax deduction for pre-letting expenses of up to €5,000.

Electric Cars and Vans

From 1 January 2018 to 31 December 2018, no Benefit-in-Kind will arise on an electric company car or van provided by an employer.

CGT property incentive

Seven year holding period for CGT relief on gains in respect of land and buildings will be reduced to four years. This means property acquired between 7 December 2011 and 31 December 2014 will be exempt from CGT if they are sold after four years and within seven years from the date they were purchased.